Palm Oil is an important commodity and has a strategic role in the Indonesian economy. Palm oil derivative products have a good prospect. The utilization of palm oil is widely used as a basic ingredient of medicines and healthcare industry. The previous research showed Revealed Comparative Advantage (RCA) index of palm oil Indonesia above 1. RCA> 1 indicates this product has competitiveness, but it’s still needs to be improved. This study analyzes the condition of macro environment that influences the development of palm oil derivative products. Politic, Economics, Social, and Technology (PEST) analysis can provide a broad picture of the influence of external factors that are important for palm oil. The PEST analysis results show that political, economic, and social impacts have a high impact on the palm oil industry, while technology has a moderate impact. The high impact of the economic and social conditions on macro environment are some great opportunities for further development. Seeing this, it is necessary to concentrate on one major segment and sharpen its as a strategy.
{"title":"ANALISIS PEST : KAJIAN PADA CRUDE PALM OIL INDONESIA","authors":"D. Widyaningtyas","doi":"10.32477/jrm.v11i1.840","DOIUrl":"https://doi.org/10.32477/jrm.v11i1.840","url":null,"abstract":"Palm Oil is an important commodity and has a strategic role in the Indonesian economy. Palm oil derivative products have a good prospect. The utilization of palm oil is widely used as a basic ingredient of medicines and healthcare industry. The previous research showed Revealed Comparative Advantage (RCA) index of palm oil Indonesia above 1. RCA> 1 indicates this product has competitiveness, but it’s still needs to be improved.\u0000This study analyzes the condition of macro environment that influences the development of palm oil derivative products. Politic, Economics, Social, and Technology (PEST) analysis can provide a broad picture of the influence of external factors that are important for palm oil. The PEST analysis results show that political, economic, and social impacts have a high impact on the palm oil industry, while technology has a moderate impact. The high impact of the economic and social conditions on macro environment are some great opportunities for further development. Seeing this, it is necessary to concentrate on one major segment and sharpen its as a strategy.","PeriodicalId":484398,"journal":{"name":"Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aimed to determine the effect of reward, punishment and motivation on the performance of Shoppe food driver partners in Yogyakarta. The research method used is a quantitative descriptive method with 35 drivers as the population. The results showed that reward and motivation have a positive and significant effect on the performance of Shoppe Food drivers in Yogyakarta. Furthermore, the accumulation of all variables on the performance of Shoppe Food drivers showed positive and significant results. This research expects to be used as material for evaluating Shoppe Food management in managing the performance of Shoppe Food drivers in Yogyakarta.
{"title":"PENGARUH REWARD, PUNISHMENT DAN MOTIVASI TERHADAP KINERJA MITRA PENGEMUDI SHOPEE FOOD YOGYAKARTA","authors":"Angga Anugra Saputra, Muhammad Robi’ Nurwahyudi","doi":"10.32477/jrm.v11i1.892","DOIUrl":"https://doi.org/10.32477/jrm.v11i1.892","url":null,"abstract":"This research aimed to determine the effect of reward, punishment and motivation on the performance of Shoppe food driver partners in Yogyakarta. The research method used is a quantitative descriptive method with 35 drivers as the population. The results showed that reward and motivation have a positive and significant effect on the performance of Shoppe Food drivers in Yogyakarta. Furthermore, the accumulation of all variables on the performance of Shoppe Food drivers showed positive and significant results. This research expects to be used as material for evaluating Shoppe Food management in managing the performance of Shoppe Food drivers in Yogyakarta.","PeriodicalId":484398,"journal":{"name":"Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Peran penting UMKM terhadap pertumbuhan usaha mandiri, inovasi, dan daya saing maka perlu pemikiran yang serius dalam menghadapi tantangan baik eksternal maupun internal dalam mencapai keberhasilan usaha. Tantangan tersebut salah satunya adalah faktor internal pelaku usaha yaitu sumber daya manusia (SDM). Penelitian ini bertujuan untuk mengkaji peran perilaku inovatif pelaku usaha sebagai variabel pemediasi pengaruh kebahagiaan pelaku usaha di tempat kerja terhadap keberhasilan usaha. Subyek dalam penelitian ini para pelaku usaha UMKM di Umbulhardjo Yogyakarta, pelaku usaha yang menjadi responden sebanyak 80 orang dengan metode purposive sampling dipilih dengan kriteria umur usaha minimal 3 bulan. Metode analisis mengggunakan Path Analysis dengan SmartPLS3. Hasil penelitian ini membuktikan bahwa kebahagiaan pelaku usaha di tempat kerja mempunyai pengaruh positif dan signifikan terhadap perilaku inovatif ;kebahagiaan ditempat kerja berpengaruh tidak signifikan terhadap keberhasilan usaha ; perilaku inovatif berpengaruh tidak signifikan terhadap keberhasilan usaha; perilaku inovatif tidak signifikan memediasi pengaruh kebahagiaan kerja terhadap keberhasilan usaha, Hasil penelitian ini memiliki implikasi penting khususnya bagi pelaku UMKM di Umbulharjo Yogyakarta yang selama ini sudah merasakan kebahagiaan tetapi belum mencapai keberhasilan usahanya maka tetap harus optimis membangun kebahagiaan dengan menanamkan jiwa inovatif dan bagi pemerintah lebih proaktif untuk merespon kebutuhan pelatihan pelaku usaha melalui dinas - dinas terkait .
{"title":"Perilaku Inovatif Pelaku Usaha: Mampukah Memediasi Pengaruh Kebahagiaan Kerja Terhadap Keberhasilan Usaha UMKM Di Umbulhardjo Yogyakarta","authors":"Sofiati, Ary Sutrischastini, Linawati, Yenni Kurnia Gusti, Evy Rosalina Widyayanti","doi":"10.32477/jrm.v11i1.841","DOIUrl":"https://doi.org/10.32477/jrm.v11i1.841","url":null,"abstract":"Peran penting UMKM terhadap pertumbuhan usaha mandiri, inovasi, dan daya saing maka perlu pemikiran yang serius dalam menghadapi tantangan baik eksternal maupun internal dalam mencapai keberhasilan usaha. Tantangan tersebut salah satunya adalah faktor internal pelaku usaha yaitu sumber daya manusia (SDM). Penelitian ini bertujuan untuk mengkaji peran perilaku inovatif pelaku usaha sebagai variabel pemediasi pengaruh kebahagiaan pelaku usaha di tempat kerja terhadap keberhasilan usaha. Subyek dalam penelitian ini para pelaku usaha UMKM di Umbulhardjo Yogyakarta, pelaku usaha yang menjadi responden sebanyak 80 orang dengan metode purposive sampling dipilih dengan kriteria umur usaha minimal 3 bulan. Metode analisis mengggunakan Path Analysis dengan SmartPLS3. Hasil penelitian ini membuktikan bahwa kebahagiaan pelaku usaha di tempat kerja mempunyai pengaruh positif dan signifikan terhadap perilaku inovatif ;kebahagiaan ditempat kerja berpengaruh tidak signifikan terhadap keberhasilan usaha ; perilaku inovatif berpengaruh tidak signifikan terhadap keberhasilan usaha; perilaku inovatif tidak signifikan memediasi pengaruh kebahagiaan kerja terhadap keberhasilan usaha, Hasil penelitian ini memiliki implikasi penting khususnya bagi pelaku UMKM di Umbulharjo Yogyakarta yang selama ini sudah merasakan kebahagiaan tetapi belum mencapai keberhasilan usahanya maka tetap harus optimis membangun kebahagiaan dengan menanamkan jiwa inovatif dan bagi pemerintah lebih proaktif untuk merespon kebutuhan pelatihan pelaku usaha melalui dinas - dinas terkait .","PeriodicalId":484398,"journal":{"name":"Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen","volume":"25 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the importance of environmental accounting for companies is the allocation of environmental costs, in this case the environmental costs presented in financial reports can show the real costs used in maintaining and managing the company's environment. Therefore, the aim of this research is to determine the classification and recognition of environmental costs due to waste management costs at Galaxy Waterpark, as well as to see the impact of environmental cost recognition on selling price calculations. The analytical method used is descriptive qualitative. The data in this research was obtained through interviews, observation and documentation compared with the classification theory of the environmental costs and Basic Framework for Presenting Financial Reports in SAK as well as the way companies use selling price calculations. Based on the research results, it can be seen that Galaxy Waterpark classification of environmental costs is not in accordance with Hansen and Mowen's theory, and the recording of environmental costs does not follow the Basic Framework for Presenting Financial Reports in SAK. This is evident from the presentation of environmental costs recorded in one space, namely expenditure costs in the profit and loss report (normative model). Recognition uses a cash-based method and does not apply recognition from Basic Framework for Presenting Financial Reports in SAK. To calculate ticket selling prices, we use the margin pricing formula, which indirectly involves operational cost components, which include environmental costs. So environmental costs are also a consideration in determining the selling price.
{"title":"BIAYA LINGKUNGAN DAN DAMPAKNYA DALAM PENENTUAN HARGA JUAL","authors":"Lilik Ambarwati, Gusmila Lovnia Erawati","doi":"10.32477/jrm.v11i1.748","DOIUrl":"https://doi.org/10.32477/jrm.v11i1.748","url":null,"abstract":"One of the importance of environmental accounting for companies is the allocation of environmental costs, in this case the environmental costs presented in financial reports can show the real costs used in maintaining and managing the company's environment. Therefore, the aim of this research is to determine the classification and recognition of environmental costs due to waste management costs at Galaxy Waterpark, as well as to see the impact of environmental cost recognition on selling price calculations. The analytical method used is descriptive qualitative. The data in this research was obtained through interviews, observation and documentation compared with the classification theory of the environmental costs and Basic Framework for Presenting Financial Reports in SAK as well as the way companies use selling price calculations. Based on the research results, it can be seen that Galaxy Waterpark classification of environmental costs is not in accordance with Hansen and Mowen's theory, and the recording of environmental costs does not follow the Basic Framework for Presenting Financial Reports in SAK. This is evident from the presentation of environmental costs recorded in one space, namely expenditure costs in the profit and loss report (normative model). Recognition uses a cash-based method and does not apply recognition from Basic Framework for Presenting Financial Reports in SAK. To calculate ticket selling prices, we use the margin pricing formula, which indirectly involves operational cost components, which include environmental costs. So environmental costs are also a consideration in determining the selling price.","PeriodicalId":484398,"journal":{"name":"Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen","volume":"24 9-10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140496312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui pengaruh moderasi asas kemandirian pada persepsi profesi akuntan publik, motivasi, kecerdasan adversity, dan lingkungan kerja terhadap minat menjadi akuntan publik. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data dalam bentuk kuesioner. Penelitian ini mengambil sampel dari beberapa universitas di Yogyakarta yang mempunyai CPA Test Center yang bekerja sama dengan IAPI. Penelitian ini menggunakan metode slovin untuk menentukan jumlah sampel minimal dan diperoleh jumlah minimal 330 sampel. Sedangkan, kuesioner yang dikumpulkan sebanyak 333 sampel. Analisis yang digunakan adalah analisis regresi berganda dan analisis regresi moderat (MRA) dengan menggunakan IBM SPSS versi 20. Hasil penelitian menunjukkan bahwa persepsi profesi akuntan publik dan lingkungan kerja berpengaruh positif terhadap minat menjadi akuntan publik, motivasi dan kecerdasan adversity tidak berpengaruh terhadap minat menjadi akuntan publik. Asas kemandirian memperkuat pengaruh motivasi dan kecerdasan adversity terhadap minat menjadi akuntan publik. Asas kemandirian tidak mampu memoderasi pengaruh persepsi profesi akuntan publik dan lingkungan kerja terhadap minat menjadi akuntan publik
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MENJADI AKUNTAN PUBLIK: PERAN MODERASI ASAS KEMANDIRIAN","authors":"Sri Ayem, Eva Yulianti","doi":"10.32477/jrm.v11i1.926","DOIUrl":"https://doi.org/10.32477/jrm.v11i1.926","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh moderasi asas kemandirian pada persepsi profesi akuntan publik, motivasi, kecerdasan adversity, dan lingkungan kerja terhadap minat menjadi akuntan publik. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data dalam bentuk kuesioner. Penelitian ini mengambil sampel dari beberapa universitas di Yogyakarta yang mempunyai CPA Test Center yang bekerja sama dengan IAPI. Penelitian ini menggunakan metode slovin untuk menentukan jumlah sampel minimal dan diperoleh jumlah minimal 330 sampel. Sedangkan, kuesioner yang dikumpulkan sebanyak 333 sampel. Analisis yang digunakan adalah analisis regresi berganda dan analisis regresi moderat (MRA) dengan menggunakan IBM SPSS versi 20. Hasil penelitian menunjukkan bahwa persepsi profesi akuntan publik dan lingkungan kerja berpengaruh positif terhadap minat menjadi akuntan publik, motivasi dan kecerdasan adversity tidak berpengaruh terhadap minat menjadi akuntan publik. Asas kemandirian memperkuat pengaruh motivasi dan kecerdasan adversity terhadap minat menjadi akuntan publik. Asas kemandirian tidak mampu memoderasi pengaruh persepsi profesi akuntan publik dan lingkungan kerja terhadap minat menjadi akuntan publik","PeriodicalId":484398,"journal":{"name":"Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen","volume":"120 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：